Putting Up or Shutting Up: On the Individual-Level Relationship between Taxpaying and Political Interest in a Developmental Context

摘要

Historical research, mainly focused on early-modern Europe, has suggested a positive link between taxation and democracy. This study approaches the connection in a present-day developmental context by looking at differences between taxpayers and non-taxpaying citizens in terms of political interest, a precondition for accountability demands. Using survey data from sub-Saharan Africa, a multilevel analysis shows that taxpaying increases political interest. The causal direction of this finding is confirmed through an instrumental variable analysis. The results support the existence of the mechanisms underlying the theory of taxation working as a generator of political engagement and democracy.